JIgnesh Kansara

Typical issues in the Export of Goods through E-commerce Platforms – Part II
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Introduction This paper was also published in the Monthly GSTPAM magazine of  September 2021. This write-up is in continuation of Part I published in last month’s magazine. In an earlier write-up, various aspects of e-commerce exports were touched upon. In...
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Typical issues in the Export of Goods through E-commerce platforms – Part I
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Introduction This paper was also published in Monthly GSTPAM magazine in August 2021. Due to the opening of economies and the advent of technology, the world has become a very small place for doing business. Earlier due to lack of...
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Recent GST Notifications for Joint Development Arrangement – too little too late
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Introduction The occasion for writing this article arises from the recently concluded 43rd GST Council meeting and subsequent notifications issued to give effect to the decisions taken at such meetings. Notification No. 2/2021- Central Tax (Rate) and Notification No. 3/2021-...
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Taxability of Notice Pay in GST – A Never-Ending Quagmire
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Executive Summary In this write-up, the paper writer outlines statutory provisions of the Service Tax and GST Regime relevant to Notice Pay Recovery. Thereafter stand of revenue on the said issue is explained.  For a better understanding of this vexed...
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Topsy-Turvy rulings on taxability of Liaison Office in GST
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Introduction  There are many modes by which a foreign company may set up its business/ entity in India. The most popular modes are establishing a Liaison Office (hereinafter "LO”), Branch Office (“BO”), Project Office (“PO”), Wholly owned subsidiary (“WOS”), Joint...
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India INC at war against COVID-19 amidst uncertainty over GST Credits
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Introduction COVID-19 pandemic has hit everyone hard. The magnitude of this pandemic can be ascertained from the fact that even superpowers appear to be helpless against this invisible enemy. Realizing the gravity of the situation India INC/Corporates/Employers have wholeheartedly contributed...
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Dynamic QR Code in GST – Another Game Changer?
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Introduction Indian GST law is a technology-driven law.  GST law has witnessed the successful implementation of technology-based anti-evasion tools like E-way bills and E-Invoicing. Results of the successful implementation of such tools are visible in the form of consistent increase...
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Input Service Distributor and Cross Charge
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Input Service Distributor (ISD) Input Service Distribution and Cross charge owes its existence to the concept of “Distinct Person”. It is pertinent to note that concept of ISD is relevant only for entities having multistate operations and commonly used input...
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Anti-Profiteering Provision
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Rationale for Anti Profiteering Provisions Invariably all the countries implementing GST have faced a sudden rise in inflation and the profiteering practices followed by the business community were alleged as one of the reasons for the rise in inflation. Learning from...
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Interest is perplexing!!!
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As per letter of Special Secretary and Member, CBIC dated 10th February, 2020 Interest amounting to ₹45,996 crores remains unpaid to the government on account of delayed payment of tax and urged field formation to expedite recovery of such Interest.
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